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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>False customs declarations attract severe penalties; failures to unload conveyances trigger duty based penalties and sanctions.</h1> Section 114AA penalises knowingly or intentionally making, signing, using, or causing materially false or incorrect customs declarations or documents by imposing a penalty tied to the value of the goods; Section 116 makes the person in charge of a conveyance liable where goods are not unloaded or are deficient without satisfactory explanation, with penalties tied to the duty or export duty that would have been chargeable; a residual provision imposes a specified monetary penalty where no express penalty exists for a contravention, abetment, or failure to comply.

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